
em 

ccouniind 



I 



Tweeds System of 
Farm Accountinj^ 



By Henry E. Tweed 



.-s:^ , 



IT"" '■'' 





Marshall Printing Company 

Publishers 

Seattle, Washington 



~' A 



vV 




Sysl€>m 

o^ Rirm Aaountind 



COPYRIGHTED 1916 

BY 
HENRY E. TWEED 



JUL 22 1916 



'C!.A :;^l:.' 



The Use, the Simplicity of Tweeds System of 
Farm Accounting — Foreword 

IN PRESENTING Tweeds System of Farm Accountmg to the farmers we 
are convinced that it will be welcomed enthusiastically because of its sim- 
plicity. It is well known among agriculturalists in practical life and in 
educational work that a system of Farm Accounting is sorely needed at the present 
time. 

Although many educators and practical farmers have endeavored to devise 
a system of bookkeeping for the farmer, they have failed because when such 
has been presented it has been complicated, technical and totally incompre- 
hensible to the average farmer. It is true that some of the early attempts at 
farm accounting have been comprehensible but failed because it required too 
much valuable time in the entering of the different accounts. 

Tweeds System of Farm Accounting has met the objections by being 
extremely simple; simple in construction; simple in technique and easily learned 
and kept. In fact simplicity will be recognized throughout every phase of the 
system. 

Tweeds System of Farm Accounting is the result of exhaustive study ; hard 
work with actual problems; and extensive tests to determine the practibility of 
the system. 

The author of this system received his early training on a general diversified 
farm, with later experience in the management of a large orchard. He has come 
in contact with many men on the farm, in their homes and the different fairs 
and apple shows where he has been judge of exhibits on several occasions. 
It was the author's detailed collection and selection of apples that helped 
Brewester Flats to win the World Sweepstake Prize at San Francisco. 

In addition to much practical experience the author has had training in Agri- 
culture and Horticulture at Cornell University and has a degree of science from 
Washington State College. While in practical work and when receiving 
training in college he conceived the idea of preparing a system of farm accounting 
for his masters thesis, that would be simple, yet with sufficient detail and compre- 
hensive enough to fill the wanted need of every farmer. 

\ ou are not experimenting when you purchase Tweeds System of Farm 
Accounting. The system has passed the experimental stage. It is in use on 
hundreds of farms and before many years it will be used universally. 

You need it as much as you need your plow, your harrow or your stock. 

Know where you stand. Discard unprofitable branches of your farm business. 



4 TWEEDS SYSTEM OF FARM ACCONTING 

Farming Today is a Specialized Business 

It is the work of brains that pays the money. 

Look at the business men around the country. What would they have if 
they helped in the process of making every article they sell? 

Is it not more profitable for them to plan and study their busmess? 

To do this they must have an exact knowledge of their business. They 
must know in detail the cost of materials they sell. 

With their knowledge of details they are able to reduce then- cost and 
increase then- profits. 

Now, at this time and age you are m the same position as the business 
man. Can you tell in detail like the business man the cost of producing a box 
of apples, bushel of wheat or a pound of pork? Do you know that you are 
raising apples as cheaply as they can be raised? What would it be worth to you 
to know these facts? 

Tweeds System ol Farm Accountmg will enable you to stop the money- 
wasting-leaks on your farm. It will tell you where these leaks are. how they 
can be stopped, and what you can raise to the best advantage. 

If you are losing money on certain kinds of fruit, or even varieties. Tweeds 
System of Farm Accounting will point it out. If hogs or corn are unprofitable 
on your larm you will know it. If your hired man is overworking one team and 
the other is costing you money for its keep you will know it. 

When you have this system you will not be guessing yoursel! into poverty 
or deluding yourself into a mortgage. ^ our knowledge obtained at a minimum 
effort on your part, will enable you to dispense with every implement you do 
not need, to sell off every animal that does not earn a profit, to grub out trees 
that are costing you money for each box you raise, to stop growing every crop 
that fails to bring you a lull return. 

When the County Assessor comes around, he can't inflate your values — 
you have your records, and can show him. With these records you can show 
the reasons why your taxes are high. If you have a fire, you know your exact 
loss, and can prove it to the Adjuster. 

Tweeds System of Farm Accounting is the biggest, most vital message 
of today to the farmer who wants to be successful. 



How to Increase Your Credit Power 

Today there is a widespread interest in Rural Credits. The United States 
government has spent much money investigating the systems of loaning money 
in other countries; many state governments are much concerned about rural 
credits; learned college men in all walks of lile are thinking about it; and every 
ccllege in the United States has endeavored to solve the problem of rural credits. 

A great stride toward the solution of this problem would be made if the 



TWEEDS SYSTEM OF FARM ACCOITNTING 5 

farmer himself would establish his farm business upon a scientific basis, just as 
his brother merchant. 

If the farmer can ascertain to a certainty the crops that are paying and those 
that are not paying he would limit to a great extent the risk the banker must take 
in loaning him money. 

Tweeds System of Farm Accounting will enable you to show your banker 
just how you stand financially. The banker will have something tangible on 
which to base his loans. Thus vou increase Xwur borro'iving ponder. 



GREAT NORTHERN RAILWAY COMPANY 

Traffic Department 

Seattle, Wash., March 16, 1916. 
Mr. Henry E. Tweed, 

Washington State College, 
Pullman, Washington. 
Dear Mr. Tweed: 

Your letter of the 8 inst., with copy of your own system of farm accounting 
received, and after looking it over I passed it to Mr. Costello, assistant traffic 
manager, also to Judge F. E. Brown, our attorney, as they have an orchard in 
the Wenatchee Valley. 

Both Judge Brown and Mr. E. C. Leedy, general immigration agent. Great 
Northern Railway, found it very interesting and asked for copies of the system 
to use in connection with their orchards. 

It would be a fine thing if every farm could keep a system of accounts and 
have them all uniform. It would be of great value in many ways. This is the 
only attempt of the kind that has ever been made in the Northwest to standardize 
farm accounts. 

^ ou are certainly to be congratulated upon having evolved such a comprehen- 
sive accounting system, and it is to be hoped that it will be generally adopted. 

Thanking you for having remembered me with the copy, and wishing you 
continued success, I remain. 

Yours truly, 

F. W. Graham. 
fwg-b 



System Simple and Comprehensive 
Easy to Learn 

The users of the Tweed System of Farm Accounting invariably comment 
on the simplicity of keeping cost accounts. The ascertaining of the distribution 
of labor for horses or men can hardly be estimated. 

Often men of intelligence are paying time and money for the privilege of 
working. Other men think the farm is losing them money when the farm is not 



6 TWEEDS SYSTEM OF FARM ACCOUNTING 

responsible for the leak. Would you like to know where some of the leaks are 
In your own business? The form illustrated below offers a suggestion how to 
trace the work of the hired man or team that is causing the leak. 

Less than two minutes will be enough time spent on this System for the 
ordinary farmer when in actual operation. Many farmers have the work done by 
a boy or girl of the family. This not only has the advantage of distributing the 
labor, but it proves a most potent means of arousing the interest of the son or 
daughter in the iarm problems. 



Tlpe^bJ^m f^AN OR HORSE MONTHLY LABOR SHEET no 
"". ^ Timeof 7?ojiy Qannor? from Oct 7 __ 19/6 to_yl/ov- / IE 


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THE STATE COLLEGE OF WASHINGTON. 

Pullman, Washington. 

Dep.artmilnt of Horticulture. 

April 6th, 1916. 
Mr. Henry E. Tweed, 

Wenatchee, Wash. 
My dear Mr. Tweed: I am in receipt of your letter of the date of Mar. 31st 
and was glad to hear from you. I have examined your system of farm accounts 
for the fruit grower and find much to commend in it It is simple, anyone could 
understand it, and still supplies the grower with the imformation necessary to 
determine his financial situation. I would specially mention the plan of printing 



TWEEDS SYSTEM OF FARM ACCOUNTING 7 

in the various items. Though this must add to the cost of the blanks this is far 
over balanced by the saving of the time of the bookkeeper. In my estimation 
the keeping of such a set of records by the fruit growers of the state would be a 
powerful influence toward better business habits and consequently larger profits. 

^ ours very truly, 

R. J. Barnett, 
Professor of Pomology. 



Points Out the Cost of Materials and Labor in 

Segregated Form— Shows You the Actual 

Income of Each Kind of Fruit, Crop, 

or Product 

Form 2 is a simple form for tabulating expenditures under four main 
divisions segregated into thirty-four named headings. This form will show the 
different kinds of material purchased, the amount paid for each article, etc. 
Besides, the same form will show the amount of cash paid out at the end of 
each month or year, and the amount you owe at the end of the month or year. 
This form is like the remaining forms of the system in that it does not take any 
knowledge of bookkeeping to keep accurate cost accounts. 

Form 3, illustrates an easy method of keeping accurate accounts of all 
sales made during the month or year. This form is divided into four main 
divisions and subdivided into thirty-four named columns. At a glance you can 
tell the amount you received for hay, livestock, etc. Besides it tells you the 
amount of money due and the name of the one who owes you the money. 

Forms 1 , 2 and 3 are the only forms to keep during the busy season. 
If you will spend one minute per day on form I and five or ten minutes on forms 
2 and 3 at the end of the month you will have segregated records to determine 
the costs of producing a box of apples, your increase or decrease of capital at 
the end of the year, and the productive value of real estate per acre. In other 
words, the borrowing value of your land. 

Forms 4 and 5 are convenient forms for the larger farms, especially if 
the owner does not live on the farm it will help him to analyze the monthly or 
yearly expenditures of labor. These forms will tell you in detail the amount of 
expenses incurred during the month or year, and a system of keeping accurate 
check account with the bank. Besides it gives you a form of keeping a debit 
and credit account. 

Wenatchee, Wash., April 21, 1916. 
Mr. Fienry E. Tweed, 

Pullman, Washington. 
Dear Sir: 

I have been using your system of farm accounts for several months and I 
would like to have you know how much I appreciate the thoroughness and sim- 
plicity of it. As a superintendent for a large orchard for a distant owner I find 



8 TWEEDS SYSTEM OF FARM ACCOUNTING 

it invaluable in its method of accounting for all expenses incurred for labor, 
equipment, supplies, etc. 

Its loose-leaf feature is certainly a big help and a money saver. Any time 
that I can be of service in recommending this system do not hesitate as I consider 
it the very best method of showing just where profits are made and where losses 
are entailed and any leaks in the different departments of the work. 

Sincerely, 

E. J. Nelson, 
Supl. Underwood Orchard Company. 



Ease of Determining the Value of Machinery, 
Livestock, Buildings, Tools, Etc. 

Form 6 is a simple method of tabulating the value of house, barn, packing 
shed, etc., when the general inventory is taken ol the farm. Points out the in- 
crease or decrease in live stock, buildings, implements, etc. Tells the amount 
of capital you have the first of the year and end of the year. The amount of 
increase or decrease is indicated in a simple way. 

Form 7 is a convenient form m making accurate record ol the number, 
rate, and total value of all farm implements. It indicates the increase in value 
of young livestock or the decrease of old animals, and the number purchased and 
sold. In other words, this form will show whether you are making or losing money 
without the use of cash. 



"Preparedness' 



■nue. 
avp- 
lock. 



his; 

:. 1 21 

'ihls. 

I; F, 

K. 

WO. 



Do you realize that it will be only a short time before the farmers will re- 

j ^^^^^ ceive the benefits of RURAL 
I ::?:-■' CREDITS? Do you realize 



RURAL CREDITS ADOPTED. 



Menj^Tire liMtabliKht-B Twelve Ked- 
erul Farm Ijoan Bankn, 

WAPHiNdTOK, .Tune 27— A conference report 
on the rurHl credits hill was Adopted hy the 
house today. 31" to 12. Tt now goes hack to 
the .senate and then tc^ President Wilson. 

The nicasine establishes twelve federal f.irin 
loan tiank.s, to be orierated under the .super- 
vision of a fed'^ral farm loan txiard of five 
members, Including the secretary of the treas- 
ury. Each li.-mk will have a minimum cap- 
ital ."itock of^ ;750,iXlO. of which the government 
may subscribe a jiart if necessary to complete 
subscriptions. 

Tlie minim.um amount of roortgrnp* loans Is 

Mortii.apes may run froni five to forty years. 
Tyians niav not cxeecd ,'.0 per cent, of the value 
of the land 



Itndium In White ]»Ietal, 

rUtdiuni is a metal and Is d-esi ribed 
a.s )■ ' "•^ a ^vhifo metallic lu.sttv "' 
h.- '^■ 



$1.2'; d. in order to gain the benefit of 

Goose . ° 

Grap> borrowing money at a low 

Hone rate of interest on a long time 

l^.w^pi loan that you must prepare 

Feani your financial accounts to 

rine 
Plum 



show the federal banks or 
Tiasp units the amount of money 
you are making on diiterent 
crops and the amount of 
labor and money expended 
in producing those crops. 
Ask yourself this question, 
"Why can the merchant and 
other lines of business be 
able to borrow money at the 
present time at a lower rate 
of interest than the farmer?" 



Watf 



A spa 
cubes 
$1 00. 

Bell 
35c p 

Bee 

I'ab 
new. 



TWEEDS SYSTEM OF FARM ACCOUNTING 9 

Because the merchant or manufacturer can show the banker a financial statement 
based on the cost of doing business. 



Points Out the Losing Crop— Shows You the 

Money-Making Crop— Gives You the 

Productive Value 



CROPS FOR YEAR OF_/i/uL 



rnoi's 




YIELD 




FAHM SALES 


Productio 


n Costa 1 NET PROFIT 


KInJ 


ACAPS 


«~.c„. 


T.TAt 


AA.OU/.7- ^.?.ce [ V.1.P6 


Total 


p.r 1 T... .1 1 P-r 


'"om 


1 1 


4 :« 


S 




— 


rorn for Silage 












1 










PotatoeB 


/ ! rob" 


50 I.OQ 30.00 






1 


Field BeauB 










! 


Roots, hin-l 


1 






1 












■WTieat 


1 










Oafs 












Barley 






1 






Rye 














Straw 
























Seeds 








1 






















Hay 
















Alfalfa 


5 


4 


xo 


























Berries 




























Apples 


t4-i 


4oo 


f>ooo 


.%^So /.oo 5,7i0. 


3,5^(3 


.60 


23l<i^ 


AC 


Pears 














reaches 


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ISO 


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'9 


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if/. 3/0.00 



h,i2.s,oo 



SUMMARY 

Avti'< gL' Capital 

RECEIPTS 

Croijs (Form 8) ^b,0'0. 

Live Stock Sold (Form 7) $ 5 t> 

Stock Proiiucts (Form U) $ ji '*" 

Miscellaneous (Form 6) $ o O 

Increase in Capital (Fond C) $ 7 6 

Total Receipts 

EXPENSES 

Cash Farm Expenses (Form 8) $_^,/<r/.00 

Live Stock Purchasei3 (Form 7) $ 1 5%QQ 

Other Expenses, not cash (Form 1) $ A /^,00 

Decrease in Capital (Form 6i $ 

Total Expense! . . , $15, Z.Z'5,<^° 

Income from Capital anii Labor $7,000.00 

interest on Capital at...S^.,.% ni, S ^'l. ttlQ 

Lew Income ^—Si'7-60 1-°^^ 

Form 8. Did you ever consider what it cost you to produce a box 
of apples, bushel of wheat or ton of hay? Did any one ever ask you the 
amount of net profit you made on a box of apples, bushel of wheat or ton of 
hay? If you knew the costs and the net profit on a box of apples, bushel or 



10 TWEEDS SYSTEM OF FARM ACCOUNTING 

wheat or ton of hay by figuring in your own time, wouldn't you be considered 
by your community as a man who knew the details of his own business and an 
authority and wouldn't it give you a better financial standing? 



UNION TRUST & SAVINGS BANK 

Spokane, Washington, April 4, 1916. 
Mr. Henry E. Tweed, 

Wenalchee, Washington. 

Dear Mr. Tweed: 

I have spent some time in looking over and going through your System of 
Cost Accounting, and I desire to congratulate you sincerely upon the very com- 
prehensive manner in which it is gotten up. I feel sure that it will prove very 
acceptable to a large number of the better class of farmers, and in I act I think 
it should be used by everyone having to do with farm work. I have obtained 
a copy of your system and it is now in use on our orchard near Orondo. 

"^I'ours very respectfully, 

James C. Cu.nningham, 

Vice-Pres.-Mgr. 
j.c.c.-m. 



Distributes Your Cost of Producing Fruit Into 
Three Divisions— Growing— Over- 
head— Harvesting 

Form 9, as illustrated on page I I , shows the many different costs in the 
production of apples. It also shows the part that growing enters into the cost of 
production. The figures show you the different costs that are obtained from 
forms I and 2. 1 he columns illustrate a simple method of estimating your next 
seasons costs. 1 his is a convenient form to show your banker when you want 
to borrow money to grow your crop. 



April 18, 1916. 
Mr. Henry E. Tweed, 

Pullman, Washington. 
Dear Mr. Tweed: 

I have obtained your system of accounting for my orchard. I can say that 
I find it simjile to understand and yet comprehensive and complete. 

Personally, I believe that if all units, selling organizations, and banks would 
recommend the use of this system to their growers it would be of a great advantage 
to them in obtaining money to finish their crop. 



TWEEDS SYSTEM OF FARM ACCOUNTING 



11 



The universal use of this system in the orchard districts would put the 
growers on better financial basis than ever before. 

I want to compliment you in working out such a detail system, yet simple so 
it is easily understood by all growers. 

Very truly yours, 

J. B. Adams, 
Chairman, Executive Committee, Northwest Growers Agency. 



COST OF PRODUCING A BOX OF^J?frL&5^ 



GROWING COSTS 


19/i- 


Estimate 




IJVERIIEAD COSTS 


19 /i" 


Estimate 


F'runlng 


77 


d 


f Manas 


.„„.„, 
















1 : Kep.,ri„. 


4 


i^f 








43 




SO 


Feed 




/CT 










/6 




Taxes 




ZS.M 








s.^\ 


4 7 Water Assessments 


xi 








Irrigation and Ditchins 


J.f]^a 




,^5,0 








rover Crops 




















i' 


is' 




ce on BulldiilBS 










Thinning 


^^^ 






' Blacks 


milliine. Hardware, Etc, 










Propping 


II 






Deprei 


lallon on Buildings 


xs 








Spray Materials 






l.iiere 


1 on Honey lo move crops 










TOTAL 


Z7i,io 






TOTAL 


■^li 


zo 








\io 




inerli 


ad Co.st per Box 




IS 






Growling Cost per Acre 


SS7b 






j,l I'osI per Acre 


ii 


64 







HARVESTING COSTS 





S4:7Z 


tibi 


4-/0^ 


/>^ih> 


Si-lZ 


ixk^ 


i?,.U 


L-^^ 


'il.Of 


/« 6* 


13. hi 


■H^a 




■ 04 


ol ! oi 


,oJ^ .04- 


.0/ 


.01 


.6oi .03 ./OS 


01 


.34- 




^f oo 


11.00 


SS.OO 


SS-Ool Ifii.oo 


11.00 




S.50 , :ii.oo 


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jJ.oi^__ 


JS^CLO 


/ •— ' 


o4- 




■ OS 


.os'. .ot 


.01 1 01 


oo5' .0?. 


.lOi' 


,01 


.?.i 










, 1 1 : J 






























, 












11.. io 




/2.60 


l(,.00\ /Z^o 


3.Z0 


3.Z0 


l.bo j <^.l>o 33.bo 


3.X0 


nx.oo 






.01 


,04, 


.O.f n* 


.0/ : 0/ 


.oos\ .1,.^ ''■ .105 


.01 


■ 3S 






































































































































































































Total 
























fTJa 


P«r Sor 






.04 


.OS 


■ 04- 


.01 


■0/ 


oos 


03 


./OS 


,0/ 


■ dS 


Growing and Overhead 
























-^J■ 


TOTAL 
























.60 



Wenatchee, Wash., April 21, 1916. 

Mr. Henry E. Tweed, 

Pullman, Washington. 
Dear Sn: 

We have carefully examined your loose leaf system for orchard accountmg. 



12 TWEEDS SYSTEM OF FARM ACCOUNTING 

in fact we use it on our own ranch, and believe it is a great boon to fruit growers. 
We take pleasure in recommendmg it to orchardists of the Northwest. 

Very truly yours, 
WORLD PUBLISHING COMPANY, 

W. S. Trimble, 

Editor. 



Enables You to Select the Varieties Best Suited 

to Your Farm 

Form 1 tells what varieties of fruit are losing you money. In other 
words it points out the "star boarders," the kind that lose you money on every 
box you grow and harvest. 

This form shows in a tabulated manner the actual number of boxes of 
fruit produced and the average returns made on each grade and variety. It 
presents methods of determining the percentage of the grades, etc. 

Did you ever consider the value of determining an estimate of your fruit 
crop a few months before the harvest? Fruit organizations and others are 
spending time and money in collecting this imformation. By keeping this record 
you can assist co-operative organizations and thereby lower the overhead costs. 

North ^'akima. Wash., April 10, 1916. 
Mr. Henry E. Tweed, 

Pullman, Washington. 
Dear Sir: 

I wish to compliment you on your work. Any system of accounting which 
I can understand, and which is as plain and as thorough as the one which you 
have sent, is certainly a good one, and it seems to me that it would be a great 
advantage to the growers if they would follow an accounting system of this kind, 
keeping track of the different varieties, and the different operations in the 
orchard. If this was done, there would be fewer varieties for the Sales 
Departments ol the different organizations to worry about, because of the fact 
that a great many of the poor paying varieties would be taken out. 

Thanking you lor remembering to send me a copy of your system. 

Yours truly, 

YAKIMA WASHINGTON FRUIT GROWERS' ASS'N., 

C. L. FIamilton, 
c.l.h.-k. Manager Field Dept. 

Enc. 



Gives You Accurate Information— Makes You 

An Authority 

Form 1 1 is a simple form of collecting valuable information on spraying. 
Did you ever consider the value of knowing the actual cause of high percentage 
of worms in your orchard? Do you sometimes think that it is due to the time 



TWEEDS SYSTEM OF FARM ACCOUNTING 13 

of application, the kind of materials used, the mixture of spray materials or 
your method of application? 

This record is easy to keep and it will assist in giving you accurate m- 
formation that will be authentic. 



Wells & W^de 



Wenatohee. Wash. April ?.\ , 191", 



Hr . Henry Tweed. 

Wenatchee, Wash. 

Hy dear Tweed; 

I know t-hat you will feel very much gratified 
with the reception your accounting system is meeting among 
the most progressive fruit grov/ers of this district. Of 
the twenty- five copies our firm toolc over frora you, we have 
only two left. The twenty-three copies nave been put out 
with the largest growers in the district, among whom are the 
Wenatchee Apple Land Co., a 400-acre orchard; "Jf. K. Starks 
)>c son of Peshastin, a 120-acre orchard, the Big K Orchard 
CO. in our valley, owned by Kiesling Bros, of Spokane, and 
others. Without exception, everyone of the owners or 
managers have told us personally or by letter that the 
accounting system was the most complete, as well as being 
60 simple that anyone could keep up the records, that th.ey 
had ever seen, and they have all asked ub for additional 
labor sheets. 

I am using the system on both my orchards up- 
river and the system is working out splendidly. I feel 
that your accounting system is going to enable me to leeaen 
my costs of production quite materially and at the same 
time will give me the information that I have always wanted, 
of knowing what each item of growing costs actually does 
cost. I believe that you have completed a work that is 
going to be recognized in fruit districts, for the reason 
that it will bring to the grower positive intelligence, 
where heretofore they have been guessing at their costs of 
produc ti on. 

I cannot speak in too high terras of your work 
and want to compliment you on getting up such a simple yet 
comnlete farm accounting system. That there will be a 
rapidly increasing demand for the system is, in i:iy judgment. 
noT/ already assured. 



azw/gg 



Yours very truly. 



Form 11 A, a picking record sheet. Did you ever have any difficulty 
in gettmg returns on your fruit due to breaking down in condition in storage 
or in transit. This form explains how to get accurate information as to the date 
of picking, time kept in orchard and the time kept in home packing shed, of each 
variety. This information is tabulated when you are segregating the number 
of hours spent working on the different harvesting operations. With this 



14 



TWEEDS SYSTEM OF FARM ACCOUNTING 



information, if your fruit was harvested in good condition, you will not be held 
financially responsible for the poor condition of your fruit. 

Form 1 2 illustrates a plan of keeping a plot of the farm, showing the 
different fields, crops, kinds of fruits, pipe lines, drain tile, etc. 



UMTKl) STATES DEPOSITAHY 



ESTABLISHED 188 2 

Thos h Brewer, pres.den. 

MA PmEI PS,V.CE«IF5i'i6r.T AW Ll M DS A". . '. . C [ =>•! 5 7 E ■. ■ 

J J Rouse, cashieo 
Joseph Baily, a^st casmie^ 

Jiuie 20, ISl'^ . 



Mr. 



Henry Ji. Vweed, 

V.e'^atc'tiee, ..asn 



Dear 3ir:- 

I havt just examined your cost accu'ontiue system for 
use on the farm and wish to congratulate you on the very 
comprehensive form which yoa have prepared and the simjjlicity 
of the system. 1 am sure that if farmers could be induced to 
use this system they Tjould be much better off than at present 
aiii h::ve soir.u idea • f expenses au.d receipts and tiie cost of 
raising: the difi'erent croys, I hope that this syster: '.vill 

be largely used tliroughout this country. 



Yours truly, 



chb/r. 




preside tit 



STATE OF WASHINGTON 

Defartmlnt of Agricultl're 

Olympia, Washington, March 9, 1916. 
Mr. Henry E. 1 weed, 

I am in receipt of the copy of your System which you so kindly 
mailed to me. I was interested in the talk you made before the State Horticultural 
Association meeting along this line, at the Spokane meeting, and am very glad 



TWEEDS SYSTEM OF FARM ACCOUNTIG 15 

indeed that >ou have sent me this copy showing your system of orchard accounting. 
In this, it seems to me, you have worked up a very accurate system of 
accounting, and I only hope that your system will be given publicity, in such a 
way that fruit growers generally will adopt this as a proper system of keeping 
account of their expenses, receipts, and other orchard details. 

I am satisfied that if a great many of our orchardists had kept such a record 
during the past two or three seasons, that they would now be able to profit by 
many mistakes which only such a complete system of accounting will disclose. 

With best wishes to you, and again thanking you for sending me a copy, 
I am 

\ ours very truly, 

T. O. Morrison, 
Asst. Com., Agriculture, In charge, Div. of Horticulture, 
i.o.m.-l.r.a. 



■Statr (Collryr of lHashtnuton 

PULLMAN WASHINGTON 



Orpactinrnt of Ajjctrullurr 

GEORGE SEVERANCE head 



june _9,lyl6. 



Mr. Henry iWeed, 
c/o Marshall Print 'ng 
Pacific Block, 
Seattlo, Wash. 



lear Mr. Tv/eed,- 

I hive exa;:iined your loose-leaf record foi-ms 
q-iite carefully and nelieve fr.at they are the uest auart- 
6d system of record forms for fam use thst are to be 
found u"oon the rn^rket at present. They ^re so simple 
that any .-nan intelligent enouph to operate a faim suc- 
cessfully can keep tne records -.vith a very small ex- 
nenditure of time. The;- are sufficiently complete to 
enable one to drav; of:' and segregate a large amount 
of useful data regarding the rrodaction costs in various 
branches heing operated on a given farm. 

Your plane of adapting these funns to the 
different tyr;es of faniing, makes your system the most 
widely useful system of any that 1 have eraniined. A 
set of your forms should be in use on every farm. 

I vish to conRratulate you upon the excellence 
of your work in developing this accounting system. 

sincerely yours. 






7 -g^ ■ 



GS/ACS. " 'HE/ID DEPT.Oi^ AGi-J .ULTUH?: 



16 TWEEDS SYSTEM OF FARM ACCOUNTING 

The cover or binder for Tweeds System of Farm Accounting is made to 
witiistand hard usage. It is covered with the best grade of canvas, the binder 
rings are fastened to the cover by a patented tongued metal reinforcing strip 
which adds strength without mcreasing bulk. The same workmanship and 
quahty is given in this cover as in our best leather covered cases. 



f5p«^ 



PRICES 

Tweeds System of Farm Accountmg, with complete set of forms for one 
year's business. Book of Instructions, and Canvas Covered Binder $ 6.00 

Tweeds System ol Farm Accounting, with complete set of forms for one 
year's business, Book of Instructions, Leather and Cloth Binder $ 7.50 

Tweeds System of Farm Accounting, with complete set of forms for one 
year's business. Book of Instructions, and Limp Leather Binder $10.00 

Tweeils SystHin ol' l-'aini Aci-iuintin:-; is iiiiulc up in t w i > si-ts; mc lianl .'n-c-i mil I in .;. 
incluiling- small I'ruils, .L;ai(Nii tiu<l<. mc. (l,-s(iil..(l In this lux.kl.'t: :i1sm a set fdi l li • 
K'em'i'al farm, wliirh Includes dairy riMMuds, lui-t'di iik iccmils. iifMlinice ri cords, anil 
all ulher I'drms adaided t^ tin- ,L;cncial larnr 

In cunclusidn it is \\-cll In state tliat it is prart ie.ill \- imiHissil>le fiu a f.Hdni;.- 
HI- l)usiness huusi' tci install ;i cnst s.\-slrni t'nr U-ss than :fL!r..(Hi, and in a maj<.iril\- ..t' 
instanei's the cust iiins into Tlic hundreds. V(ju ai-e L;eltiMi; a sxstem of oiisl 
lindiuL;. .sinipiilied fur the e(in\enienee cd' a l)us.\- mair > ei enahlini; > i m to ilnd the 
ccist id' inndtn-tiim aeeur,itel\- \'nr (me-tifth the |iriei- <<]' the l(p\vest pi iced re.uular 

standard svstems. and l'i>r Miie-lenth llie ]iriee n f ei irresin mdenef^ sel Is in farm 

l...cdU<eepin.L;. _ 

Tweeds s>-stem is self-expla natnr\-. simi'le and cmiiplete, and above all, economical. 



Date .-- 

Marshall Printing Co., Publishers, 

Pacific Building, Seattle, Wash. 
Gentlemen : 

Enclosed find (check, money order or draft) of ($ ) for 

complete set of Tweeds System ot Farm Accounting, all mailing charges prepaid. 

Kind of Farm Name 

Kind of Binding; Address . 



LiBRftRY OF CONGRESS 




-KJ^^V^ Publishers •^^/?J^ 




System 
Pacific Building, Seattle, Washington 



